760PY: Part-Year Resident Individual Income Tax Return (2024)
Virginia · Virginia Tax · Used for tax years 2024
Form 760PY is Virginia’s 2024 income tax return for part-year residents. It reports income, adjustments, deductions, tax, payments, and credits to calculate the amount you owe or your refund.
Who files this form
Form 760PY is Virginia’s 2024 individual income tax return for part-year residents. The form asks for the dates you and, if applicable, your spouse lived in Virginia.
The supplied form does not state income thresholds or other rules for who is required to file.
When it's due
The due date printed on the 2024 Form 760PY is May 1, 2025.
What you'll need
- Schedule of Income: Complete it first and submit it with Form 760PY.
- Federal tax return: Enclose a complete copy, along with all other required Virginia enclosures.
- Withholding forms: Enclose copies of Forms W-2, W-2G, 1099, and VK-1 supporting the Virginia income tax withheld reported for you and your spouse.
- Schedules that apply to your entries: These may include Schedule 760PY ADJ for adjustments, deductions, certain credits, and additions to tax; Virginia Schedule A for itemized deductions; Schedule OSC for taxes paid to another state; Schedule CR for credits; and Schedule VAC for contributions.
You will also need information requested on the form, including Social Security numbers, dates of Virginia residence, and birth dates if claiming the qualifying age deduction. For direct deposit, provide your bank routing number, account number, and account type.
How to file
Complete the Schedule of Income first, then use its amounts to complete Form 760PY. Submit the schedule with your return and enclose a complete copy of your federal return and all required Virginia enclosures.
Sign and date the return. Both spouses must sign a joint return.
If you owe an amount on Line 35, the form says to enclose payment or pay at www.tax.virginia.gov. This is a payment option, not a stated method for filing the return.
The supplied text does not provide a mailing address or e-file instructions.
Common mistakes
- Leaving out required enclosures: The form says to submit the Schedule of Income, a complete federal return, and other required Virginia enclosures.
- Using the wrong spouse column: Column B is for filing status 4 only. For filing status 2, include your spouse in Column A.
- Claiming both deduction types: Enter the standard deduction on Line 12 only if you do not claim itemized deductions on Line 11.
- Missing a spouse’s signature: Both spouses must sign a joint return.
- Requesting an international direct deposit: Direct deposit is limited to domestic accounts. If you leave the direct deposit section incomplete, your refund will be issued by check.
Questions people ask
Which schedule should I complete first?
Complete the Schedule of Income first and submit it with Form 760PY.
Can married spouses file separately on one combined return?
Yes. The form lists filing status 4 as “Married, Filing Separately on this combined return.” Use Columns A and B for that status.
How can I receive my refund?
Complete the direct deposit section with a domestic bank account’s routing number, account number, and checking or savings designation. If that section is not completed, your refund will be issued by check. International deposits are not allowed.
Can I apply an overpayment to next year’s estimated tax?
Yes. Line 29 lets you enter the amount of your Line 28 overpayment to credit to 2025 estimated income tax.